TMI Blog2023 (8) TMI 1234X X X X Extracts X X X X X X X X Extracts X X X X ..... espect of transport goods by road, 100 % Service Tax liability is on a person receiving the service subject to condition that the said service recipient falls under the category of clause A(ii)(a)to(f) of para 1of the Notification. On the claim of the appellant that in case of GTA the service recipient is liable to pay the Service Tax in terms of the above Notification, the Learned Commissioner (Appeals) has held that in absence of any documentary evidences, the benefit of exemption cannot be extended to the Appellant on the basis of presumption. Thus, despite there are numbers of limited and private limited companies as service recipients, the Learned Commissioner (Appeals) has assumed that the majority these customers maybe propr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h TDS was deducted and reflected in 26AS,appellant have provided taxable service. Accordingly, the demand was confirmed and the same was upheld by the Commissioner (Appeals). The appellant s submission was that firstly, only on the basis of form 26AS, Service Tax demand cannot be confirmed. Alternatively, the appellant has taken a stand that the appellant s activity is classifiable under goods transport agency service in such case the service recipient is liable to pay the Service Tax. 2. Shri P.D Rachchh, Learned Counsel, appearing on behalf of the appellant submits that the learned commissioner (Appeals) though upheld the demand but for recalculation remanded the matter to the Adjudicating Authority. Therefore, the present appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A )(i) ..; (ii) provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is, (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c) any co-operative society established by or under any law; (d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgers and profit loss accounts, it transpires that the services were provided by the Appellant to their various customers such as Vimal Micron Ltd., Pranav Logistic, Shivam Logistics, Global Logistics, Face impex Pvt. Ltd., Hasti Petro Chemical, Granoland Tiles LLP, New Arjun Transport, Amco Food ind., Jagsun Carriers Pvt. Ltd., Yadav Transport, Sunflex Recycling Pvt. Ltd. etc. There is a possibility that some or majority of these customers may be proprietary firms, a category not covered under the Notification. However, to claim exertion from payment of service tax, the Appellant has to fulfil the conditions ar raentioned in the Notification. Here, the condition is that the goods transport agency should provide the services to category o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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